Accounting as codified discourse

Accounting Standards Steering Committee (ASSC) (1975), The Corporate Report, ASSC, London. American Accounting Association (AAA) (1971), “Report of the Committee on non‐financial measures of effectiveness”, The Accounting Review, Supplement to 46, pp. 165‐212. American Accounting Association (AAA) (1972), “Report of the Committee on measures of effectiveness for social programmes”, The Accounting Review, Supplement to 47, pp. 337‐98. American Accounting Association (AAA) (1973), “Report of the Committee on environmental effects of organizational behaviour”, The Accounting Review, Supplement to 48, pp. 72‐119. American Accounting Association (AAA) (1974), “Report of the Committee on social costs”, The Accounting Review, Supplement to 49, pp. 99‐114. American Accounting Association (AAA) (1975), “Report of the Committee on social costs”, The Accounting Review, Supplement to 50, pp. 51‐89. American Accounting Association (AAA) (1976), “Report of the Committee on accounting for social performance”, The Accounting Review, Supplement to 51, pp. 38‐69. Archer, M. (2000), Being Human: The Problem of Agency, Cambridge University Press, Cambridge. Archer, M. (2003), Structure, Agency and the Internal Conversation, Cambridge University Press, Cambridge. Arrington, C.E. and Francis, J.R. (1989), “Letting the chat of the bag: deconstruction, privilege and accounting research”, Accounting, Organizations and Society, Vol. 14 Nos 1/2, pp. 1‐28. Austin, J.L. (1962), How to Do Things with Words, Oxford University Press, Oxford. Baker, R.C. and Hayes, R. (2004), “Reflecting form over substance: the case of Enron Corp”, Critical Perspectives on Accounting, Vol. 15 Nos 6‐7, pp. 767‐85. Bakhtin, M.M. (1986), Speech Genres and Other Late Essays, University of Texas Press, Austin, TX (trans. by Vern W. McGee). Ball, A., Owen, D.L. and Gray, R.H. (2000), “External transparency or internal capture? The role of third party statements in adding value to corporate environmental reports”, Business Strategy and the Environment, Vol. 9 No. 1, pp. 1‐23. Barry, D., Carroll, B. and Hansen, H. (2006), “To text or context? Endotextual, exotextual, and multi‐textual approaches to narrative and discursive organizational studies”, Organization Studies, Vol. 27 No. 8, pp. 1091‐110. Barth, M., Beaver, W. and Landsman, W. (2001), “The relevance of the value‐relevance literature for financial accounting standard setting: another view”, Journal of Accounting and Economics, Vol. 31 Nos 1‐3, pp. 77‐104. Barthes, R. (1999), “The death of an author”, in Lodge, D. and Woods, N. (Eds), Modern Criticism and Theory: A Reader, Longman, Harlow. Baudrillard, J. (1981), Simulacra and Simulation, University of Michigan Press, Ann Arbor, MI (trans. by Glaser, S.F.). Bhasker, R. (1975), A Realist Theory of Science, Leeds Books, Leeds. Bowker, G.C. and Star, S.L. (1999), Sorting Things Out: Classification and its Consequences, The MIT Press, Cambridge, MA. Brunsson, N. (2002), The Organization of Hypocrisy, 2nd ed., Copenhagen Business School Press, Copenhagen. Burchall, S., Clubb, C. and Hopwood, A. (1985), “Accounting in its social context: towards a history of value added in the United Kingdom”, Accounting, Organizations and Society, Vol. 10 No. 4, pp. 381‐413. Burchall, S., Clubb, C., Hopwood, A., Hughes, J. and Nahapiet, J. (1980), “The roles of accounting in organizations and society”, Accounting, Organizations and Society, Vol. 5 No. 1, pp. 5‐27. Burke, K. (1966), Language as Symbolic Action, University of California Press, Berkeley, CA. Chiang, C. (2007), “The consideration of environmental matters in financial reports: some preliminary evidence on current audit practices”, paper presented at the 5th Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, New Zealand, 8‐12 July. Collison, D.J. (2003), “Corporate propaganda: its implications for accounting and accountability”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 5, pp. 853‐86. Cooper, D.J. and Shearer, M.J. (1984), “The value of corporate accounting reports: arguments for a political economy of accounting”, Accounting, Organizations and Society, Vol. 9 Nos 3/4, pp. 207‐32. Cuganesan, S., Boedker, C. and Guthrie, J.E. (2007), “Enrolling discourse consumers to affect material practice: a case of intellectual capital”, Accounting, Auditing & Accountability Journal, Vol. 20 No. 6. Doolin, B. (2002), “Enterprise discourse, professional identity and the organizational control of hospital clinicians”, Organization Studies, Vol. 23 No. 3, pp. 369‐90. Edwards, D., Ashmore, M. and Potter, J. (1995), “Death and furniture: the rhetoric, politics and theory of bottom‐line arguments against relativism”, History of the Human Sciences, Vol. 8 No. 2, pp. 25‐49. Edwards, P., Ezzamel, M. and Robson, K. (1999), “Connecting accounting and education in the UK: discourses and rationalities of education reform”, Critical Perspectives on Accounting, Vol. 10 No. 4, pp. 469‐500. Ezzamel, M., Lilley, S. and Willmott, H. (2004), “Accounting representation and the road to commercial salvation”, Accounting, Organizations and Society, Vol. 29 No. 8, pp. 783‐813. Ezzamel, M., Hyndman, N., Johnsen, A., Lapsley, I. and Pallot, J. (2005), “Accounting, accountability and devolution: a study of the use of accounting information by politicians in the Northern Ireland Assembly's first term”, The Irish Accounting Review, Vol. 12 No. 1, pp. 39‐62. Fairclough, N. (1995), Critical Discourse Analysis: The Critical Study of Language, Longman, London. Fairclough, N. (2005), “Discourse analysis in organization studies: the case for critical realism”, Organization Studies, Vol. 26 No. 6, pp. 915‐39. Ferguson, J. (2007), “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”, Accounting, Auditing & Accountability Journal, Vol. 20 No. 6, pp. 912‐34. Financial Accounting Standards Board (FASB) (2005a), Proposed Statement of Financial Accounting Standards (Exposure Draft). Business Combinations, a Replacement of FASB Statement No. 141, FASB, Norwalk, CT. Financial Accounting Standards Board (FASB) (2005b), Statement of Financial Accounting Standards No. 15X. Fair Value Measurements, FASB, Norwalk, CT. Financial Accounting Standards Board (FASB) (2006), Proposed Statement of Financial Accounting Standards. The Fair Value Option for Financial Assets and Financial Liabilities (Exposure Draft), FASB, Norwalk, CT. Foucault, M. (1972), The Archeology of Knowledge, Tavistock, London (trans. by Sheridan‐Smith, A.M.). Foucault, M. (1980), in Gordeon, C. (Ed.), Power/Knowledge: Selected Interviews and Other Writings, 1972‐77, Harvester, Brighton. Gallhofer, S., Haslam, J. and Roper, J. (2001), “Applying critical discourse analysis: struggles over takeovers legislation in New Zealand”, Advances in Public Interest Accounting, Vol. 8, pp. 121‐55. Gallhofer, S., Haslam, J. and Roper, J. (2007), “Reply to: ‘analysing accounting discourse: avoiding the ‘fallacy of internalism’‘”, Accounting, Auditing & Accountability Journal, Vol. 20 No. 6, pp. 935‐40. Gergen, K.J. (1985), “The social constructionist movement in modern psychology”, American Psychologist, Vol. 40 No. 3, pp. 266‐75. Global Reporting Initiative (GRI) (2000), Sustainability Reporting Guidelines on Economic, Environmental and Social Performance, GRI, Boston, MA, June. Global Reporting Initiative (GRI) (2002), Sustainability Reporting Guidelines, GRI, Amsterdam, October. Grant, D. and Hardy, C. (2003), “Introduction: struggles with organizational discourse”, Organization Studies, Vol. 25 No. 1, pp. 5‐13. Guthrie, J. (1998), “Application of accrual accounting in the australian public sector – rhetoric or reality?”, Financial Accountability & Management, Vol. 14 No. 1, pp. 1‐19. Hall, M. (2006), “Knowledge management and the limits of knowledge codification”, Journal of Knowledge Management, Vol. 10 No. 3, pp. 117‐26. Hardy, C. (2001), “Researching organisational disclosure”, International Studies of Management and Organisation, Vol. 31 No. 3, pp. 25‐47. Hardy, C., Palmer, I. and Phillips, N. (2000), “Discourse as strategic resource”, Human Relations, Vol. 53 No. 9, pp. 1227‐48. Hatherly, D. (1998), “Is the risk‐driven audit too risky?”, Accountancy, August, p. 86. Hines, R. (1988), “Financial accounting: in communicating reality, we construct reality”, Accounting, Organizations and Society, Vol. 13 No. 3, pp. 251‐62. HM Treasury (2005), Delivering the Benefits of Accruals Accounting for the Whole of the Public Sector, HMSO, London. Holthausen, R. and Watts, R. (2001), “The relevance of the value‐relevance literature for financial accounting standard setting”, Journal of Accounting and Economics, Vol. 31 Nos 1‐3, pp. 3‐75. Iedema, R. (2007), “On the multi‐modality, materiality and contingency of organizational discourse”, Organization Studies, Vol. 28 No. 6, pp. 931‐46. Khalifa, R., Sharma, N., Humphrey, C. and Robson, K. (2007), “Discourse and audit change: transformations in methodology in the professional audit field”, Accounting, Auditing & Accountability Journal, Vol. 20 No. 6, pp. 825‐54. Lilley, S., Lightfoot, G. and Amaral, P. (2004), Representing Organization, Oxford University Press, Oxford. Livesey, S. (2002), “The discourse of the middle ground: Citizen Shell commits to sustainable development”, Management Communication Quarterly, Vol. 15 No. 3, pp. 313‐49. Llewellyn, S. (2007a), “Case studies and differentiated realities”, Qualitative Research in Accounting and Management, Vol. 4 No. 1, pp. 53‐68. Llewellyn, S. (2007b), “Introducing the agents …”, Organization Studies, Vol. 28 No. 2, pp. 133‐53. Llewellyn, S. and Northcott, D. (2005), “The average hospital”, Accounting, Organizations and Society, Vol. 30 No. 6, pp. 555‐83. Llewellyn, S. and Northcott, D. (in press), “The singular view in management case studies”, Qualitative Research in Organizations and Management: An International Journal. Lyotard, J.F. (1984), The Postmodern Condition: A Report on Knowledge, University of Minnesota Press, Minneapolis, MN (trans. by Bennington, G. and Massumi, B.). Macintosh, N.B. and Baker, C.R. (2002), “A literary theory perspective on accounting: towards heteroglossic accounting reports”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 2, pp. 184‐222. Mathiassen, L. and Pourkomeylian, P. (2003), “Managing knowledge in a software organization”, Journal of Management Knowledge, Vol. 7 No. 2, pp. 63‐80. Milne, M.J. and Gray, R.H. (2007), “The future of sustainability reporting”, in Unerman, J., O'Dwyer, B. and Bebbington, J. (Eds), Sustainability Accounting and Accountability, Routledge, London. Milne, M.J., Kearins, K.N. and Walton, S. (2006), “Creating adventures in wonderland: the journey metaphor and environmental sustainability”, Organization, Vol. 13 No. 6, pp. 801‐39. Parker, L. (2005), “Social and environmental accountability research: a view from the commentary box”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 6, pp. 842‐60. Porter, T. (1995), Trust in Numbers: The Pursuit of Objectivity in Science and Public Life, Princeton University Press, Princeton, NJ. Potter, J. (1996), Representing Reality: Discourse, Rhetoric, and Social Construction, Sage, London. Potter, J. (1998), “Fragments in the realization of relativism”, in Parker, I. (Ed.), Social Constructionism, Discourse and Realism, Sage, London, pp. 27‐45. Power, M. (1997), “Expertise and the construction of relevance: accountants and environmental audit”, Accounting, Organizations and Society, Vol. 22 No. 2, pp. 123‐46. Robson, K. (1992), “Accounting numbers as inscription: action at a distance and the development of accounting”, Accounting, Organizations and Society, Vol. 19, pp. 45‐82. Sayer, A. (2000), Realism and Social Science, Sage, London. Schipper, K. (2005), “Fair values in financial reporting”, paper presented at the American Accounting Association Annual Convention, San Francisco, CA. Sikka, P. (2001), “Regulation of accountancy and the power of capital: some observations”, Critical Perspectives on Accounting, Vol. 12 No. 2, pp. 199‐211. Spence, C. (2007), “Social and environmental reporting and hegemonic discourse”, Accounting, Auditing & Accountability Journal, Vol. 20 No. 6, pp. 855‐82. Suzuki, T. (2003), “The accounting figuration of business statistics as a foundation for the spread of economic ideas”, Accounting, Organizations and Society, Vol. 28 No. 1, pp. 65‐95. Thompson, J.B. (1984), Studies in the Theory of Ideology, Polity Press, Cambridge. Thompson, J.B. (1990), Ideology and Modern Culture: Critical Social Theory in the Era of Mass Communication, Polity Press, Cambridge. Tinker, T. and Neimark, M. (1987), “The role of annual reports in gender and class contradictions at General Motors: 1917‐1976”, Accounting, Organizations and Society, Vol. 12 No. 1, pp. 71‐88. Tregidga, H. and Milne, M.J. (2006), “From sustainable management to sustainable development: a longitudinal analysis of a leading New Zealand environmental reporter”, Business Strategy and the Environment, Vol. 15 No. 4, pp. 219‐41. UNEP/SustainAbility (2000), The Global Reporters: The 2000 Benchmark Survey, UNEP/SustainAbility, London. UNEP/SustainAbility (2002), Trust Us: The Global Reporters' 2002 Survey of Corporate Sustainability, UNEP/SustainAbility, London. UNEP/SustainAbility (2004), Risk and Opportunity: Best Practice in Non‐financial Reporting, UNEP/SustainAbility, London. van Dijk, T.A. (1977), Text and Context: Explorations in the Semantics and Pragmatics of Discourse, Longman, London and New York, NY. van Dijk, T.A. (1997), “The study of discourse”, in van Dijk, T.A. (Ed.), Discourse as Structure and Process,Vol. 1, Sage, London, pp. 1‐34. Watts, R. (2003a), “Conservatism in accounting part I: explanations and implications”, Accounting Horizons, Vol. 17, September, pp. 207‐21. Watts, R. (2003b), “Conservatism in accounting part II: evidence and research opportunities”, Accounting Horizons, Vol. 17, December, pp. 287‐301. Watts, R. (2005), “What has the invisible hand achieved?”, paper presented at the Institute of Chartered Accountants in England and Wales Information for Better Capital Markets Conference, London, 20 December. Widdowson, H.G. (1998), “The theory and practice of critical discourse analysis”, Applied Linguistics, Vol. 19 No. 1, pp. 136‐51. Williams, R. (1962), Communications, Penguin, Harmondsworth. Williams, S.J. (2003), “Assets in accounting: reality lost”, Accounting Historians Journal, Vol. 30 No. 2, pp. 133‐74. Wittgenstein, L. (1953), Philosophical Investigations, Basil Blackwell, Oxford (trans. by Anscombe, G.E.M.). Power, M. (1991), “Auditing and environmental expertise: between protest and professionalisation”, Accounting, Auditing & Accountability Journal, Vol. 4 No. 3, pp. 30‐42.